The owners' equity accounts for Hexagon International are shown here Capital surplus Retained earnings Common stock ($.60 par value $30,000 310,000 688,120 Total owners' equity $1,028,120 a-1. The company declares a three-for-one stock split. How many shares are outstanding now? (Do not round intermediate calculations.) New shares outstanding 90000 63 a-2. The company declares a three-for-one stock split. What is the new par value per share? (Do not round 200 per share intermediate calculations and round your answer to 3 decimal places, e.g., 32.161.) New par value b-1. The company declares a one-for-four reverse stock split. How many shares are outstanding now? (Do not round intermediate calculations.) New shares outstanding 7500 b-2. The company declares a one-for-four reverse stock split. What is the new par value per share? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) New par value 2.40 per share